Knowledge

Gallagher McDowall Associates offers expert insights and thought leadership for HR professionals. Let Gallagher McDowall Associates keep you up-to-date on talent management and compensation trends, issues, best practices and legislative changes that may affect you.

Select from the items below for an assortment of articles, presentations, and research on various aspects of Compensation, Governance, and Legislation. Visit our site often as we regularly update our selection of articles, research, and helpful tips.

 

Announcements

2017 Gallagher McDowall BPS Client Bulletin – June 2017 (PDF)

2015 McDowall Associates joins Gallagher Benefit Services (Canada) Group, Inc. (PDF)

 

Articles

2017 Pay Equity Express #2 (PDF)

2017 2016 Canadian Bank CEO Compensation Report (PDF)

2016 Ontario Broader Public Sector Executive Compensation Framework Implications and Key Steps (PDF)

2016 Does Size Matter? CEO Compensation in Canada: 2016 Update (PDF)

2016 Pay Equity Express #1 (PDF)

2016 Financial Institution Incentive Compensation Regulation Update (PDF)

2016 2015 Canadian Chief Executive Officer Compensation (PDF)

2016 Canadian HR Reporter: Gender pay gap underappreciated (PDF)

2015 Executive Compensation - Be Careful When Crossing The Border! (PDF)

2015 Ontario Seeking Public Input on Closing the Gender Wage Gap (PDF)

2015 Does Size Matter? CEO Compensation in Canada: 2015 Update (PDF)

2015 New Compensation Disclosure Rules for TSX Venture Exchange Issuers (PDF)

2015 Are the Banks Changing the Compensation of Their CEOs? (PDF)

2015 Due Diligence Needed When Compensating Management for Major Asset Sales (PDF)

2014 Powerful Connections: How Aligning Organization Design and Compensation Creates Business Value (PDF)

2014 Ontario Intends To Rein In Executive Compensation In the Broader Public Sector: Bill 8 Summary (PDF)

2014 What Does A New CEO Cost? (PDF)

2014 Does Size Matter? CEO Compensation in Canada: 2013 Update (PDF)

2011 Linking Diversity to Pay Equity: Part of an Emerging Governance Model? (PDF)

2010 Embracing Productivity in Five Key Steps (PDF)

2010 Requirements under Ontario’s Pay Equity Act: Are there Benefits to Reap? (PDF)

 

Presentations

2016 Impact Your World New Thinking on Pay Equity Compliance (PDF)

2016 Looking Forward in Executive Compensation: New Designs for Better Results (PDF)

2014 Strategic Capabilities Network - What's Equitable in Executive Compensation (PDF)

2014 Variable Compensation: Ensuring Executive Plans Meet Their Objectives (PDF)

2012 Breaking All the Rules: New Directions in Compensation Strategy (PDF)

2011 Diversity: Workforce & Reward Planning Implications (PDF)

2011 What the Commission Doesn’t Tell You: New Thinking on Pay Equity (PDF)

2010 Pay Equity Checklist for Employers in Ontario & Quebec (PDF)

 

Research & Newsletters

2016 AJG Canada Newsletter, Spring / Summer 2016 (PDF)
“Inside this issue of Arthur J. Gallagher’s Newsletter for Spring / Summer 2016, we look at: Incentive Compensation – Making Strategy Work; Updates to the Ontario Retirement Pension Plan – Potential Multi-Provincial Impacts, Updated Definitions and a Delay; and Health Spending Accounts Explained.”

2016 AJG Canada Newsletter, Winter 2016 (PDF)
“Inside this issue of Arthur J. Gallagher’s Newsletter for Winter 2016, we look at: Major Total Reward Trends on Career Development; Specialty Drugs and Pooling Protection; and The Health Engagement Sweet Spot.”

2015 AJG Canada Newsletter, Fall 2015 (PDF)
“Inside this issue of Arthur J. Gallagher’s Newsletter for Fall 2015, we look at: Changes to the Canada Revenue Agency’s Review Process for Registered Pension Plans; Human Capital Investment Management; New Strategies to Manage Talent Flow, Costs, and Risks; Global HR Trends and Issues in 2015; and Ontario’s Mandatory Electronic Filing for SIPPs Goes into Effect in 2016.”

2014 Preliminary Findings! How Organization Design and Compensation Create Business Value (PDF)
“This joint KPMG/McDowall Associates study highlights key areas for better managing talent risks and suggests more holistic solutions for effective talent strategies by building a powerful connection between Organization Design and Compensation.”

2014 Executive Compensation Bulletin: July 11, 2014 (PDF)
“In this bulletin, we discuss updates in the executive compensation arena including: the 2014 Ontario Budget, the Canadian Coalition for Good Governance, and new regulations in both Canada and the U.S.”

2014 Survey – Powerful Connection: How Organization Design and Compensation Create Business Value (Link)
“This quick survey will help HR professionals to gain insights into Canadian organizations’ effectiveness in managing Compensation, applying Workforce Analytics, and how to create significant business value by partnering Compensation with an Organization Design approach. Each survey participant will receive a complimentary report and will be entered into a draw for one of five $200 Cadillac Fairview Shop! Cards by June 20th, 2014”

2014 Does Size Matter? CEO Compensation in Canada (PDF)
“This article examines the differences in compensation at S&P/TSX 60 Companies and the next 60 largest companies on the TSX by market cap. It continues McDowall Associates’ analysis of the CEO Tax and Pay Ratios.”

2013 The CEO Pay Paradox: Do Canadian Executives Pay Their Fair Share in Income Tax? (PDF)
“While many believe the compensation of Canada’s executives is too high, this analysis of the “CEO Pay Ratio” shows that they make a significant contribution to our economy through the income taxes they pay. As featured in The Globe and Mail.”

2013 2013 Salary Planning Survey Final Report (PDF)
“The results of the fourth annual 2013 Salary Planning Survey. A total of 141 participants representing a diverse range of Public/Not-For-Profit (NFP) and Private Sector organizations responded to the survey providing data on current and expected base salary and salary range adjustments.”

2013 What is Happening with CEO Pay Ratios? (PDF)
“An examination of the complications that CEO pay ratio disclosure requirements can cause companies.”

2013 Statistics Canada Releases Report on Canadian Personal Income Earnings in 2010 (PDF)
“An analysis of the recently released 2011 National Household Survey with a focus on high income earner information”.

2013 Canadian Coalition for Good Governance Perspectives (PDF)
“Latest developments regarding the CCGG and trends in Executive Compensation”.

2013 Providing Expert Witness Advice: A Compensation Consultant’s Perspective (PDF)
“Law firms frequently require professional compensation consulting expertise in order to assist their clients in negotiating fair settlements for lost income and/or potential unrealized compensation. This article describes key considerations in providing Expert Witness advice with respect to compensation matters, as well as McDowall Associates’ approach and unique qualifications for Expert Witness consulting”.

2012 Public Sector/Not-for-Profit Salary Planning Survey Participant Report (PDF)
McDowall Associates is pleased to present the results of the third annual 2012 Public Sector/Not-for-Profit Salary Planning Survey. A total of 67 participants representing a diverse range of organizations responded to the survey providing data on current and expected base salary and salary range adjustments. As with last year’s survey results, we have summarized the findings separately for union and non-union positions and for a range of job levels. Due to the robust sample size we have provided two additional cuts this year, one for municipal organizations and one for not-for-profits. Information relating to pay equity compliance was collected for the first time this year providing insight into the types of pay equity related initiatives employers are conducting.

2012 Breaking All The Rules: New Directions in Compensation Strategy (PDF)
Our 2nd annual flash survey, “Breaking All The Rules: New Directions in Compensation Strategy” provides original research and insights into what Canadian organizations are experiencing and more importantly, contemplating what drives the most value from their Total Rewards program. Learn how leading Canadian organizations are “breaking all the rules” and “setting new directions in compensation strategy”…

2012 Year over Year Evolution of Canadian Executive Compensation Disclosure Practices: 2011 to 2012 (PDF)
McDowall Associates conducts a comprehensive annual review of executive compensation disclosure practices for Canadian S&P/TSX 60 companies. We have examined the differences between 2012 management disclosure circulars (reporting on 2011 practices) and 2011 management disclosure circulars (reporting on 2010 practices) and have observed four differences worth noting…

2011 Disclosing Executive Compensation Strategy in the S&P/TSX 60 (PDF)
When the requirements for executive compensation disclosure of publicly traded companies changed in the US and Canada securities regulators introduced a new section to management disclosure statements called the Compensation Discussion and Analysis (CD&A.) Typically presented as a list of strategy statements, the Compensation Committee of the Board outlines what the executive compensation plan seeks to achieve and expresses its values and principles behind executive pay. We have grouped these statements into thematic categories as listed in the table below from the 58 companies where information is available…

2011 Reporting Peer Groups in Management Disclosure Documents (PDF)
McDowall Associates conducts a comprehensive annual review of executive compensation disclosure practices of the S&P/TSX 60. This study focuses on the Reporting of Peer Groups in Management Disclosure Documents. This research consist of data from 58 organizations that reported useable detail on their peer group in disclosure documents…

2011 Leveraging Total Rewards for the Future–New Total Rewards Trends 2011 and beyond (PDF)